Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 73
... audit reports did indicate that only net pro- ceeds were included . This treatment was explained in both the audit report and at the hearing on the ground that the mail campaign was conducted by a " volunteer special events committee ...
... audit reports did indicate that only net pro- ceeds were included . This treatment was explained in both the audit report and at the hearing on the ground that the mail campaign was conducted by a " volunteer special events committee ...
Էջ 84
... Audit Reports , Programs and Working Papers ; Internal Control ; Cash ; Receivables ; Inventories ; Plant , Property and Equipment ; Liabilities ; and Accountant's Legal Responsibility ; ( 2 ) participated in the section discus- sion of ...
... Audit Reports , Programs and Working Papers ; Internal Control ; Cash ; Receivables ; Inventories ; Plant , Property and Equipment ; Liabilities ; and Accountant's Legal Responsibility ; ( 2 ) participated in the section discus- sion of ...
Էջ 49
... audit judgment . It should be apparent that in using this statistical approach at least three judg- ment decisions are required : expected maximum error rate , precision , and risk . Initially , these are difficult decisions to make and ...
... audit judgment . It should be apparent that in using this statistical approach at least three judg- ment decisions are required : expected maximum error rate , precision , and risk . Initially , these are difficult decisions to make and ...
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accepted addition American amount annual application assets audit auditor balance basis capital cash cent Certified Public client committee complete considered copy corporation cost counting course Department depreciation desirable determine discussion effect employees equipment established examination experience fact Federal firm funds important income income tax increase individual industry Institute interest Internal investment lease loss machine material ment method operations opinion period position possible practice prepared present principles problems procedures processing production professional profit public accounting purchase question reason received records result rules sample sheet staff standards statements term tion United University write York